# The Industrial and Provident Societies (Group Accounts) Regulations 1969, Paragraph 4


There shall be shown under separate headings—
(a) the preliminary expenses, so far as they are not written off;
(b) the aggregate amounts respectively of reserves and provisions, where they are material (other than provisions for depreciation, renewals or diminution in value of assets);
(c) the aggregate amounts respectively of quoted and unquoted investments;
(d) the aggregate amount of bank loans and overdrafts;
(e) the aggregate amount of loans (not being bank loans or overdrafts) made to the society or its subsidiaries.

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Source: https://www.legislation.gov.uk/uksi/1969/1037/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/industrial-and-provident-societies-group-accounts-regulations-1969/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.